Yeshiva Gedolah Matisyahu

Legal name: American Friends of Yeshiva Gedolah Matisyahu Inc

Nonprofit profile at a glance

EIN
261483669
IRS 990 coverage
2019–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2018
Location
Baltimore, MD, USA
Phone
4109826295
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards
Affiliation
Judaism

Official website

Reported finances

Revenue
$4,409,959
Expenses
$4,318,012
Assets
$195,635
Liabilities
$327,631

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Zev Leff (President)
  • Avi Thav (Vice President)

People named in this filing

  • Zev Leff (President)
  • Avi Thav (Vice President)
  • Steve Nauman (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To award scholarships and grants to students from the United States attending Yeshivas Gedolah Matisyahu in the State of Israel

What it reported doing in 2024

Provided scholarships and grants to students from the United States attending Yeshivas Gedolah Matisyahu in the State of Israel

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 85% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 72
  • Accountability: 0
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: $77.81 raised per $1 spent on fundraising; rating input score 84; 84th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.1%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.67; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 40th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 96.8% of revenue deployed · 98.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $4.3M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.